Business & Finance
- Accounts Payable/Receivable
- Budgeting
- Coordination of federal, financial and state audits
- Financial reporting
- Payroll
- Revenue reporting - school taxes, state and federal subsidies, etc.
- School Accounting
Contact
Address Ogden School District | Phone |
Staff
Resources/Files
- Accounts Payable
- Annual Audit
- Annual Financial Report
- Budget
- Debt Services
- Payroll
- Property Taxes
- Purchase Cards
- Risk Management
- School Finance
- Tax Sheltered Annuities (403b, Etc)
- Unexpected Financial Hardship
- Workers Compensation
Accounts Payable
Annual Audit
As required by state law and by Board policy, Ogden City School District contracts with a local CPA firm for an annual audit to be conducted. Designed to meet the needs of a broad spectrum of readers, this report is divided into three major sections; the Introductory section, the Financial section and the Statistical and Note section.
You will find here, separated by fiscal year, the audit report, OMB Circular A-133 (Single Audit) and the graphic presentation shared by the auditors as they presented the audit to the Board of Education. Should you have need of any year prior to those listed, please contact us.
- 2022-2023
- 2021-2022
- 2020-2021
- 2019-2020
- 2018-2019
- 2017-2018
- 2016-2017
- 2015-2016
- 2014-2015
- 2013-2014
- 2012-2013
- 2011-2012
- 2010-2011
- 2009-2010
- 2008-2009
- 2007-2008
- 2006-2007
- 2005-2006
- 2004-2005
2022-2023
2021-2022
2020-2021
2019-2020
2018-2019
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
Annual Financial Report
Ogden City School District's fiscal year is from July 1 through June 30. Annually a financial report is produced in conjunction with the audit report. This annual report is actually two reports; the Annual Financial Report (AFR) and the Annual Program Report (APR). The financial information contained in both reports is the same but the presentation or format of the two reports is different. The AFR focuses on balance sheet, revenue and expenditure issues by fund. The APR presents revenue and expenditure information by program.
Presented here are the AFR and APR for the last several years. If you desire additional fiscal year information or if you have questions about these reports, please contact us.
- 2022-2023
- 2021-2022
- 2020-2021
- 2019-2020
- 2018-2019
- 2017-2018
- 2016-2017
- 2015-2016
- 2014-2015
- 2013-2014
- 2012-2013
- 2011-2012
- 2010-2011
- 2009-2010
- 2008-2009
- 2007-2008
- 2006-2007
- 2005-2006
- 2004-2005
2022-2023
2021-2022
2020-2021
2019-2020
2018-2019
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
Budget
Budget Archive
2005-2006 to Current Year
- 2023-2024
- 2022-2023
- 2021-2022
- 2020-2021
- 2019-2020
- 2018-2019
- 2017-2018
- 2016-2017
- 2015-2016
- 2014-2015
- 2013-2014
- 2012-2013
- 2011-2012
- 2010-2011
- 2009-2010
- 2008-2009
- 2007-2008
- 2006-2007
- 2005-2006
2023-2024
2022-2023
2021-2022
2020-2021
2019-2020
2018-2019
2017-2018
2016-2017
2015-2016
2014-2015
2013-2014
2012-2013
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
Debt Services
As of June 30, 2009 Ogden City School District has three outstanding general obligation bond issues. Series 2006, 2007A and 2007B representing $95,299,000 of original debt showed a remaining balance of $86,299,000. Details concerning these bond issues including principal and interest payments due and the timing of said payments can be found in the Statistical Section of the Annual Audit Report, Tables 2 and 3.
In October 2009 the district sold $11,304,000 of lease revenue bonds (Qualified Zone Academy Bonds). Annual payments of $869,000 on this Series 2009 will commence September 2010 and conclude September 2024.
In February 2011 the district sold $8,931,000 of lease revenue bonds (Qualified Zone Academy Bonds). Annual payments of $596,000 on this Series 2011 will commence January 2013 and conclude January 2027.
In June 2011 the district sold $2,872,000 of lease revenue bonds (Qualified Zone Academy Bonds). Annual payments of $205,500 on this Series 2011B commence January 2013 and conclude January 2026.
Details on these bond issuances can be found by clicking on the respective button to the left. For additional inquiries, please feel free to contact us.
Payroll
- How much leave can I carry over?
- When can I use Bereavement Leave?
- Can I convert any of my sick leave into personal days?
- How do I change my HSA payroll deduction?
How much leave can I carry over?
LICENSED
LICENSED
1. Two days of sick leave a year may be used as “flex” leave if all personal leave is depleted. Regulations for use of these “flex” days will be the same as personal days as defined in section 4-30. Teachers who have been with the district for more than fifteen (15) years may request an additional two “flex” days.
2. Written requests for use of “flex” days will be made to the building administrator. Requests should include the date(s) needed and that all other personal leave has been exhausted. The building administrator will handle the requests under the provisions for personal leave, section 4-30
CLASSIFIED
CLASSIFIED
4-10 SICK LEAVE At the beginning of each fiscal year all classified employees (except students and substitutes) who work a specified and regular number of at least four hours per day, shall be granted hours of sick leave annually. . . There will be unlimited accumulation of sick leave. 4-30 VACATION LEAVE At the beginning of each fiscal year, classified employees (except students and substitutes) who work a regular and specified number of at least four hours per day, and whose normal term of employment is twelve months, shall be granted hours of vacation leave annually . Vacation leave earned that is not used in any fiscal year may be accumulated to a maximum total of 30 days interpreted as follows: Hours Worked Per Day Maximum Hours Accumulated 8 x 30 days = 240 7 x 30 days = 210 6 x 30 days = 180 5 x 30 days = 150 4 x 30 days = 120 4-85 PERSONAL LEAVE Each school food service employee, secretary (other than 12 month), and staff assistant will be granted two (2) days of leave for personal reasons per school year, subject to the approval of the principal. Personal leave will be allowed to accumulate up to five days. Personal days accumulated in excess of five will be added to sick leave totals at the beginning of the next school year.
When can I use Bereavement Leave?
4-25 BEREAVEMENT LEAVE
In the event of the death of his or her wife; husband or immediate family, an employee may be excused from work without salary deduction according to the schedule below. Bereavement leave days shall be consecutive, and in conjunction with the funeral service, unless an exception is approved by the Superintendent. Immediate family is defined as, for both employee and employee’s spouse: Spouse up to 5 days Parents/step parents up to 5 days Children up to 5 days Grandchildren up to 5 days Brothers & sisters & in-laws up to 5 days Grandparents up to 5 days In the event of the death of other members of his or her family not defined as immediate family members, an employee will be excused from work without salary deduction for one (1) working day. The employee must notify their building administrator in writing prior to request for leave and then send a request to the Superintendent or his/her designee. Upon written request, extensions of bereavement leave (including additional travel time) may be granted by the Superintendent. The Superintendent (or his designee) will respond to all requests in writing.
Can I convert any of my sick leave into personal days?
CLASSIFIED
CLASSIFIED
4-10 SICK LEAVE At the beginning of each fiscal year all classified employees (except students and substitutes) who work a specified and regular number of at least four hours per day, shall be granted hours of sick leave annually. . . There will be unlimited accumulation of sick leave. 4-30 VACATION LEAVE At the beginning of each fiscal year, classified employees (except students and substitutes) who work a regular and specified number of at least four hours per day, and whose normal term of employment is twelve months, shall be granted hours of vacation leave annually . Vacation leave earned that is not used in any fiscal year may be accumulated to a maximum total of 30 days interpreted as follows: Hours Worked Per Day Maximum Hours Accumulated 8 x 30 days = 240 7 x 30 days = 210 6 x 30 days = 180 5 x 30 days = 150 4 x 30 days = 120 4-85 PERSONAL LEAVE Each school food service employee, secretary (other than 12 month), and staff assistant will be granted two (2) days of leave for personal reasons per school year, subject to the approval of the principal. Personal leave will be allowed to accumulate up to five days. Personal days accumulated in excess of five will be added to sick leave totals at the beginning of the next school year.
LICENSED
SICK LEAVE (10) Nine, nine and a half, and ten-month employees may use two (2) days of sick leave a year as “flex” leave if all personal leave is depleted. Nine, nine and a half, and ten-month employees who have been with the district for more than (15) years may request an additional two (2) “flex” days once personal leave is depleted. a. Written requests for use of “flex” days will be made to the building administrator/program administrator. Requests should include the date(s) needed and that all other personal leave has been exhausted. b. Administrators may only approve two nine, nine and a half, or ten-month employees for use of “flex” leave before or after a holiday.
How do I change my HSA payroll deduction?
Property Taxes
Introduction to Taxation
In Ogden City School District funding comes from three general sources: federal, state, and local funds. Federal funds account for 16.59% of the school district's General Fund revenue and is appropriated for specific purposes. State funds account for 64.20% of the district's General Fund revenue and local funding accounts for 19.21% of the district's General Fund revenues. The majority of this local portion (75%) is from property taxes. The district must impose a minimum Basic property tax levy and contribute the proceeds of that levy to the cost of providing educational services. The more Basic Levy revenue collected, the less state funding–from the Uniform School Fund–is required.
On this website, to the left, you will find a variety of documents, schedules and links to other websites all designed to provide you with additional knowledge and greater understanding of the relationship between public education and property tax. We invite you to reference these resources and if you feel we can be of assistance, contact us.
Files/Resources
Purchase Cards
Risk Management
Ogden City School District is fortunate to be able to secure liability and property insurance coverage through the Division of Risk Management of the State of Utah. This coverage includes:
- General Liability Coverage (Bodily Injury and Property Damage)
- Automobile Liability Coverage (Bodily Injury and Property Damage)
- Personal Injury Liability Coverage
- Errors or Omissions Liability Coverage
- Malpractice Liability Coverage
On this site you will find a variety of documents, forms or links to other sites which will hopefully be useful to you. If there is anything that we can assist you with in this area, please contact us.
UTAH DIVISION OF RISK MANAGEMENT
Files/Resources
- Damage to Employee Vehicle Rules and Form
- General Liability Report
- General Liability Report_Spanish
- Risk Management Property Claim Form
- Risk Management Property Claim Form (Spanish)
- Liability and Insurance Information for Patrons
- Board Policy on Personal Property
- Personal Property in District
- Personal Property in District (Spanish)
School Finance
ACCOUNTING CODES
BANK RECONCILIATION
BANK WEBSITES
CREDIT CARDS
District Credit Card Procedures
Credit Card Authorization Form
DISTRICT POLICY
OSD Memo on Administrator Signatures
OSD Memo on Remittance of Funds
Money in School Buildings/Petty Cash Policy
EQUIPMENT
FRAUD
PAYROLL
Teacher and Classified Extra Services Sheets are now available online. Click the Payroll panel above. For Questions please call 737-7293.
PURCHASING
Requisition for a District Purchase Order
Requisition for a District Payment
RECORDS RETENTION
REPAIRS AND MAINTENANCE
SALES TAX
Sales Tax Info for Public & Private Schools
Utah State Tax Commission Exemption Certificate
Ogden School District Memo on Sales Tax Exempt Purchasing
SCHOOL FEE SCHEDULE
Ogden School District no longer charges curricular or co-curricular fees. Fees for extracurricular activities will be charged or require a qualifying fee waiver application.
Please review the fee schedule below to identify which fees will be charged.
- Fee Waiver Applications and Information (English and Spanish)
- School Fee Schedule
- Please note that the fee schedule has one tab for high schools and one tab for junior high schools.
- As approved by the Board of Education
- Calendario de tarifas para estudiantes
Families can pay student fees using *SchoolCash Online.
*Not applicable for elementary schools
TRAVEL
New Travel Forms are available in the Budgets panel (above). Please contact Nelida Gil at 737-7301.
Mileage Reimbursement Forms are available in the Budgets panel (above).
Please contact Jill Barnard for any questions at 737-7292.
Tax Sheltered Annuities (403b, Etc)
Retirement planning is a crucial aspect of financial wellness that applies to individuals at any career stage. Whether you're just starting out in your professional journey or nearing retirement, understanding your options and making informed decisions is essential for securing a stable financial future. If you're interested in gaining a deeper understanding of your URS pension, as well as exploring supplemental savings options like the 403(b) and 457(b) plans, Teacher's Pension provides comprehensive guidance and enrollment support. To arrange a no-cost personal consultation with a Teacher's Pension Financial Educator, visit tpensions.com/consultation or call 800-474-1440.
Ogden City School District is pleased to offer, in keeping with IRS guidelines, opportunities for employees to participate in 401(k), 403(b) and 457 savings plans.
Currently, the district has four authorized vendors ready to assist you. In accordance with IRS rules, the Board adopted a 403(b) plan in December 2008. This plan and various associated items are available on this site for your use and review.
The district also provides the ability for employees to participate in similar savings plans offered through Utah Retirement Systems. A link to their website is also provided here.
If there is any additional assistance that we might supply, please contact us.
Unexpected Financial Hardship
Ogden School District Employees may be eligible to access loan options through specific partnerships. Employees should click here to learn more.